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1、ModuleC–LegalLiabilityMODULECLegalLiabilityLEARNINGOBJECTIVESReviewMultipleExercises,Problems,CheckpointsChoiceandSimulations1.Identifyanddescribeauditors’1,23183exposuretolawsuitsandlossjudgments.2.Specifythecharacteristicsof3,4,5,6,7,8,929,32,35,36,37,61,62,63,64,65,66,auditors’liabilityun
2、dercommon40,46,49,55,5667,68,69,70,71,72,lawandcitesomespecificcase76(*),82precedents.3.Describeauditors’liabilitytothird1039partiesunderstatutorylaw.4.Specifythecivilandcriminal11,12,13,14,15,38,42,44,47(*),73(*),74(*),76(*),liabilityprovisionsoftheSecurities16,1748,53,57,59,6077(*),78Actof
3、1933.5.Specifythecivilandcriminal18,19,20,21,22,41,43,45,47(*),73(*),74(*),77(*),79,liabilityprovisionsoftheSecurities23,2450,51,52,5880,81ExchangeActof1934.6.Understandrecentdevelopments25,26,27,2830,33,34,5475thataffectauditors’liabilitytoclientsandthirdparties.(*)Itemrelatestomultiplelear
4、ningobjectivesModuleC-1Copyright2015McGraw-HillEducation.Allrightsreserved.NoreproductionordistributionwithoutthepriorwrittenconsentofMcGraw-HillEducation.ModuleC–LegalLiabilitySOLUTIONSFORREVIEWCHECKPOINTSC.1Auditorsoweclientstheresponsibilitytoperformservicesinaccordancewiththecontract(eng
5、agementletter)andtoconducttheauditinaccordancewithgenerallyacceptedauditingstandards.Auditorsowethirdpartiestheresponsibilityofconductingtheauditinaccordancewithgenerallyacceptedauditingstandards.Ineachofthesesituations,auditorscanbeheldliableiftheirfailuretoperforminaccordancewiththecontrac
6、torgenerallyacceptedauditingstandardsresultsinaneconomiclosstoclientsorthirdparties.C.2Commonlawliabilityuseslegalprecedenttoidentifytheresponsibilityofpartiesinsituationswherethereisnoviolationofawrittenlaworstatute.Clientsandnonshareholderthirdpartiescanbringsuitagainstauditorsforcommonlaw
7、liability.Statutorylawliabilityinvolvestheviolationofawrittenlaw.Third-partyshareholderscanbringsuitagainstauditorsforstatutoryliability.C.3Undercommonlawliability,clientscanbringsuitagainstauditorsforeitherbreachofcontractortortactions.Priortobrin
